Income Tax Assessment Act 1936
SCHEDULE 2H
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DEMUTUALISATION OF MUTUAL ENTITIES OTHER THAN INSURANCE COMPANIES AND HEALTH INSURERS
Division 326
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DEMUTUALISATION
Subdivision 326-B
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How demutualisation is to be effected
SECTION 326-40
326-40
METHODS OF DEMUTUALISATION
A demutualisation of a mutual entity is to be implemented in accordance with one of the methods set out in sections 326-45 , 326-50 , 326-52 and 326-55 .
View history note
Hide history noteA demutualisation of a mutual entity is to be implemented in accordance with one of the methods set out in sections 326-45 , 326-50 , 326-52 and 326-55 .
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